Aeacus Lawyers

As of 1 January 2026, the eighth version of the Directive on Administrative Cooperation (DAC8) has formally entered into force. This European directive introduces far-reaching changes for crypto investors, crypto-asset service providers and tax authorities alike. DAC8 significantly strengthens fiscal transparency by imposing extensive reporting obligations specifically targeting crypto-assets and related transactions. For more information on the entry into force of DAC8 and its legislative...

Belgium is home to a growing number of individuals active in the crypto ecosystem. This includes not only developers, but also professionals in legal, compliance, finance, marketing and management roles. Both employees and self-employed individuals increasingly work for blockchain projects, crypto platforms and Web3 initiatives, often within international structures. In recent months, we have increasingly been asked whether Belgian tax is due on salary or bonuses paid in crypto. Within the...

With the Act of 11 December 2025, Belgium has legally embedded the European MiCA framework into its domestic legal system. Although Regulation (EU) 2023/1114 on markets in crypto-assets (MiCA) has been directly applicable since the end of 2024, Belgium until recently lacked a national framework for supervision, sanctions and the allocation of regulatory powers. This gap is filled by the Belgian implementing act of 11 December 2025. It is important to emphasise that this legislation is...